SHAPINGSUSTAINABILITYSTANDARDSETTINGWhatlessonscansustainabilitystandard-setterslearnfromtheexperienceofaccountingstandard-setters?CORPORATEREPORTINGFACULTYFOREWORD11.SUMMARYOFKEYFINDINGS22.PURPOSEOFTHISREPORT53.UNDERSTANDINGTHECONTEXTFORSUSTAINABILITYSTANDARDSETTING63.1Ahistoricalfocusonfinancialperformance63.2Anincreasedfocusonnon-financialinformation73.3Sustainabilityreporting74.KEYSTANDARD-SETTINGLESSONS94.1Clarityofpurposeandintendedaudience94.2Strategicplananddetailedroadmap114.3Conceptualframework124.4Effectivedueprocess144.5Independenceandappropriateexpertise174.6Stakeholderengagementandpoliticalpressures194.7Avoidingdisclosureoverload224.8Interoperability234.9Prioritisingimplementation264.10Assuranceandenforcement285.NEXTSTEPS29APPENDIX:PROJECTPARTICIPANTS30CONTENTSDesignandlayout©ICAEW2024Allrightsreserved.Ifyouwanttoreproduceorredistributeanyofthematerialinthispublication,youshouldfirstgetpermissioninwritingfromICAEW.Theviewsexpressedinthispublicationarethoseofthecontributors.ICAEWdoesnotnecessarilysharetheirviews.ICAEWwillnotbeliableforanyrelianceyouplaceontheinformationinthispublication.Youshouldseekindependentadvice.1SHAPINGSUSTAINABILITYSTANDARDSETTINGFOREWORDForthepast20years,ICAEWhasplayedaleadingroleinsustainability,workingcloselywithgovernments,regulators,standard-settersandagenciessuchast...
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